IRS and the courts provide guidance for taxpayers seeking relief as an innocent spouse

被引：0

|

作者：

Rice, DL ^{[1
]}

Hight, GK

Reinstein, TR

机构：

[1] David Lee Rice PLC, Torrance, CA USA

[2] Los Angeles Cty Bar Tax Sect, Comm Procedure & Litigat, Los Angeles, CA USA

[3] Calif State Univ Northridge, Northridge, CA 91330 USA

来源：

JOURNAL OF TAXATION | 2003年 / 99卷 / 02期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

收藏

页码：100 / 112

页数：13

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[1] Interim guidance for innocent spouse equitable relief
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[2] DIVISIBLE DEDUCTION PROVIDED INNOCENT SPOUSE RELIEF
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JOURNAL OF TAXATION, 1992, 76 (04): : 227 - 228
[3] NO INNOCENT SPOUSE RELIEF FOR FAILURE TO REPORT AMT
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JOURNAL OF TAXATION, 1990, 73 (01): : 38 - &
[4] Ethical Reasoning in an Equitable Relief Innocent Spouse Context
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[5] TAX COURT ANALYZES INNOCENT SPOUSE RELIEF PROVISION
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JOURNAL OF TAXATION, 1974, 40 (02): : 102 - &
[6] Ethical reasoning in an equitable relief innocent spouse context
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JOURNAL OF BUSINESS ETHICS, 2003, 45 (04) : 325 - 339
[7] HOW COURTS ARE INTERPRETING INNOCENT SPOUSE PROVISION - CURRENT ANALYSIS
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STOPEK, S
JOURNAL OF TAXATION, 1976, 44 (02): : 108 - 111
[8] IRS guidance on installment sales by accrual taxpayers - Not much help
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[9] Innocent spouse relief is not an all-or-nothing proposition in the ninth circuit
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JOURNAL OF TAXATION, 1996, 85 (03): : 132 - 132
[10] Taxpayers, courts can use TAMs against IRS as 'non-precedent'
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JOURNAL OF TAXATION, 1997, 87 (04): : 256 - 256